Civic Intelligence

Four Lakes Education Inc.

990 • Fiscal year 2016 • EIN 26-4055721

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 29, 2016

Organization ProfileWWW.K12.COM/WIVA
4709 Dale-curtin DriveMcfarland, WI 53558

(608) 838-9482

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

1.05x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

34th percentile

-0.7%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

7th percentile

-12%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

47th percentile

2.1%

Faster revenue growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$13,595,934

Down $1,818,776 (-12%) from 2015

Net Assets

Down

$0

Down $96,111 (-100%) from 2015

Liabilities

Down

$13,595,934

Down $1,722,665 (-11%) from 2015

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin34th percentile

Revenue

Up

$12,941,686

Up $260,827 (+2.1%) from 2015

Expenses

Up

$13,037,797

Up $345,142 (+2.7%) from 2015

Net Income

Down

-$96,111

Down $84,315 (-715%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $566,263Liabilities 2011: $566,263Net Assets 2011: $02011Assets 2012: $3,944,551Liabilities 2012: $3,878,173Net Assets 2012: $66,3782012Assets 2013: $7,391,412Liabilities 2013: $7,325,034Net Assets 2013: $66,3782013Assets 2014: $13,890,129Liabilities 2014: $13,668,956Net Assets 2014: $221,1732014Assets 2015: $15,414,710Liabilities 2015: $15,318,599Net Assets 2015: $96,1112015Assets 2016: $13,595,934Liabilities 2016: $13,595,934Net Assets 2016: $02016Assets 2017: $16,049,750Liabilities 2017: $15,853,885Net Assets 2017: $195,8652017Assets 2018: $15,983,036Liabilities 2018: $15,031,177Net Assets 2018: $951,8592018Assets 2019: $10,634,209Liabilities 2019: $8,481,327Net Assets 2019: $2,152,8822019Assets 2020: $14,327,379Liabilities 2020: $10,532,089Net Assets 2020: $3,795,2902020Assets 2021: $20,219,187Liabilities 2021: $12,882,029Net Assets 2021: $7,337,1582021Assets 2022: $19,510,761Liabilities 2022: $12,420,041Net Assets 2022: $7,090,7202022Assets 2023: $21,174,145Liabilities 2023: $15,196,692Net Assets 2023: $5,977,4532023Assets 2024: $17,140,056Liabilities 2024: $13,748,626Net Assets 2024: $3,391,4302024

Highlighted filing

2016

Assets$13,595,934
Liabilities$13,595,934
Net Assets$0
Open 2016 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2011: $4,836,8872011Expenses 2012: $6,594,6082012Expenses 2013: $11,909,1782013Revenue 2014: $12,601,340Expenses 2014: $12,446,545Net Income 2014: $154,7952014Revenue 2015: $12,680,859Expenses 2015: $12,692,655Net Income 2015: -$11,7962015Revenue 2016: $12,941,686Expenses 2016: $13,037,797Net Income 2016: -$96,1112016Revenue 2017: $14,891,642Expenses 2017: $14,695,777Net Income 2017: $195,8652017Revenue 2018: $15,524,388Expenses 2018: $14,768,394Net Income 2018: $755,9942018Revenue 2019: $18,143,516Expenses 2019: $16,942,493Net Income 2019: $1,201,0232019Revenue 2020: $24,187,699Expenses 2020: $22,545,291Net Income 2020: $1,642,4082020Revenue 2021: $36,128,677Expenses 2021: $32,586,809Net Income 2021: $3,541,8682021Revenue 2022: $31,025,737Expenses 2022: $31,272,175Net Income 2022: -$246,4382022Revenue 2023: $35,963,192Expenses 2023: $37,076,459Net Income 2023: -$1,113,2672023Revenue 2024: $39,649,168Expenses 2024: $42,235,191Net Income 2024: -$2,586,0232024

Highlighted filing

2016

Revenue$12,941,686
Expenses$13,037,797
Net Income-$96,111
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 29, 2016
Return Version
2015v3.0
Gross Receipts
$12,941,686
Mission and Program Overview

Mission

Provide public charter school education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,950,419$12,965,814▼ $1,984,605
Accounts Receivable$450,312$614,466▲ $164,154
Prepaid Expenses and Deferred Charges$5,991$10,875▲ $4,884
Land, Buildings, and Equipment, Net$7,988$4,779▼ $3,209
Total Assets$15,414,710$13,595,934▼ $1,818,776
Liabilities
Accounts Payable and Accrued Expenses$15,318,599$13,595,934▼ $1,722,665
Total Liabilities$15,318,599$13,595,934▼ $1,722,665
Net Assets / Fund Balance
Unrestricted Net Assets$96,111--
Total Net Assets Fund Balance$96,111$0▼ $96,111
Total Liabilities and Net Assets / Fund Balance$15,414,710$13,595,934▼ $1,818,776

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,779$63,816$68,595
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Jerry DeschanePresident
Ann MolitorMember
Dean GilleMember
Robb KahlMember
David SachsSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
K12 Virtual Schools LLCEducational Pro2300 CORPORATE PARK DRIVE SUITE 200, Herndon, VA 20171$2,889,527
Devon Health CareSpecial EducatiPO BOX 577, West Bend, WI 53095$104,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,938,282
Investment Income
$0
Other Revenue
$3,404
Change in Net Assets
$-96,111

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,941,686
Total Revenue per Audited Statements
$12,941,686
Total Revenue per Form 990
$12,941,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,404,596
Salaries, Compensation, and Employee Benefits$3,633,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,641,313--$2,641,313
Fees for Services Management-$2,571,965-$2,571,965
Other Employee Benefits$991,888--$991,888
Information Technology$947,632--$947,632
Fees for Services Other$155,342--$155,342
Occupancy-$129,990-$129,990
All Other Expenses$94,335$5,532-$99,867
Other Expenses$54,817--$54,817
Office Expenses$38,499$16,285-$54,784
Travel$44,646--$44,646
Insurance-$32,268-$32,268
Fees for Services Accounting-$10,284-$10,284
Conferences and Meetings$4,875--$4,875
Fees for Services Legal-$3,934-$3,934
Depreciation Depletion-$3,209-$3,209
Total Functional Expenses$10,264,330$2,773,467$0$13,037,797

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,037,797
Total Expenses per Audited Statements$13,037,797
Total Expenses per Form 990$13,037,797
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI

“Ann molitor is an appointed board of education non-voting member.”

Form 990, Page 6, Part VI, Line 3

“Management is primarily conducted by k12 virtual schools llc, a company that provides virtual school curriculum and management to organizations throughout the united states.”

Form 990, Page 6, Part VI, Line 11B

“Head of school reviews the form 990 and related schedules, then compares the information with the accounting records and other organization data before filing.”

Form 990, Page 6, Part VI, Line 12C

“Head of school monitors daily compliance through oversight. Board monitors management compliance through oversight.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents, policies, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Four Lakes Education Inc
EIN
26-4055721
Phone
6088389482
Address
4709 DALE-CURTIN DRIVE, MCFARLAND, WI 53558
Doing Business As
Wisconsin Virtual Academy

Signing Officer

Name
Nicholaus Sutherland Med
Title
Head of School
Phone
6088389482
Signed
2016-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Deschane
Formed
2009
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Johnson Block & Co Inc
Address
2500 BUSINESS PARK ROAD, MINERAL POINT, WI 53565
Preparer
Joseph G Mohlmann
Phone
6089872206
Supplemental Narrative

Additional Explanations

Form 990, Part V

“Line 2a & b all employees are leased from insperity peo services lp (an unrelated professional employer organization). Insperity submits all applicable taxes and returns under the insperity fein.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has adopted accounting guidance for recognizing and measuring uncertain tax positions. The organizaiton follows statutory requirements for income tax accounting and generally avoids risks associated with potentially problematic tax positions that may be challenged upon examination. Management beleives any liability resuliting from taxing authorities imposing income taxes from activities deemed to be unrelated to the organization's tax-exempt status would not be material to the financial statements. The organization's federal exempt organization returns are subject to examination by the internal revenue service, generally for three years after they are filed. With few exceptions, the organization is no longer subject to such examinations for tax years before june 30, 2012.”

Raw XML Appendix375 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED ACCOUNTING GUIDANCE FOR RECOGNIZING AND MEASURING UNCERTAIN TAX POSITIONS. THE ORGANIZAITON FOLLOWS STATUTORY REQUIREMENTS FOR INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELEIVES ANY LIABILITY RESULITING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE ORGANIZATION'S TAX-EXEMPT STATUS WOULD NOT BE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO SUCH EXAMINATIONS FOR TAX YEARS BEFORE JUNE 30, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2A & B ALL EMPLOYEES ARE LEASED FROM INSPERITY PEO SERVICES LP (AN UNRELATED PROFESSIONAL EMPLOYER ORGANIZATION). INSPERITY SUBMITS ALL APPLICABLE TAXES AND RETURNS UNDER THE INSPERITY FEIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANN MOLITOR IS AN APPOINTED BOARD OF EDUCATION NON-VOTING MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT IS PRIMARILY CONDUCTED BY K12 VIRTUAL SCHOOLS LLC, A COMPANY THAT PROVIDES VIRTUAL SCHOOL CURRICULUM AND MANAGEMENT TO ORGANIZATIONS THROUGHOUT THE UNITED STATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HEAD OF SCHOOL REVIEWS THE FORM 990 AND RELATED SCHEDULES, THEN COMPARES THE INFORMATION WITH THE ACCOUNTING RECORDS AND OTHER ORGANIZATION DATA BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HEAD OF SCHOOL MONITORS DAILY COMPLIANCE THROUGH OVERSIGHT. BOARD MONITORS MANAGEMENT COMPLIANCE THROUGH OVERSIGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/USAddress/CityNm0MCFARLAND
IRS990/USAddress/StateAbbreviationCd0WI
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IRS990/WebsiteAddressTxt0WWW.K12.COM/WIVA
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NICHOLAUS SUTHERLAND MED
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEAD OF SCHOOL
ReturnHeader/BusinessOfficerGrp/PhoneNum06088389482
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUR LAKES EDUCATION INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WISCONSIN VIRTUAL ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0FOUR
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ReturnHeader/Filer/PhoneNum06088389482
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391628949
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON BLOCK & CO INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02500 BUSINESS PARK ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MINERAL POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053565
ReturnHeader/PreparerPersonGrp/PhoneNum06089872206
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH G MOHLMANN
ReturnHeader/ReturnTs02017-01-31T16:42:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,595,934
Liabilities
$13,595,934
Net assets
$0
Revenue
$12,941,686
Expenses
$13,037,797
Net income
-$96,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.1$13.7$3.39$39.6$42.2$2.59
2023Detailed filing. Detailed filing data is available for this year.$21.2$15.2$5.98$36.0$37.1$1.11
2022Detailed filing. Detailed filing data is available for this year.$19.5$12.4$7.09$31.0$31.3$0.25
2021Detailed filing. Detailed filing data is available for this year.$20.2$12.9$7.34$36.1$32.6$3.54
2020Detailed filing. Detailed filing data is available for this year.$14.3$10.5$3.80$24.2$22.5$1.64
2019Detailed filing. Detailed filing data is available for this year.$10.6$8.48$2.15$18.1$16.9$1.20
2018Detailed filing. Detailed filing data is available for this year.$16.0$15.0$0.95$15.5$14.8$0.76
2017Detailed filing. Detailed filing data is available for this year.$16.0$15.9$0.20$14.9$14.7$0.20
2016Detailed filing. Detailed filing data is available for this year.$13.6$13.6$0.00$12.9$13.0$0.10
2015Detailed filing. Detailed filing data is available for this year.$15.4$15.3$0.10$12.7$12.7$0.01
2014Detailed filing. Detailed filing data is available for this year.$13.9$13.7$0.22$12.6$12.4$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.39$7.33$0.07$11.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$3.88$0.07$6.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.57$0.00$4.84